accounting-analyze git:20261029.7f379eeA

Immutable. This exact content never changes and is served at /api/v1/blob/a1a0b34472a888a6.

---
name: accounting-analyze
description: Analyze a period's source documents — invoices, receipts, bank statements, payroll — into an entity profile, chart of accounts and a transaction register showing the accounts each one affects. Use when the user wants to close the books for a period starting from the transactions and source documents. Not for logging day-to-day transactions as they happen; see /bookkeeping-record.
metadata:
  argument-hint: "[project] [--skip-checks]"
  workflow: accounting
  phase: 1
  artifact: 01-analyze.md
---

# Analyze

Analyze financial transactions for "$ARGUMENTS". Review source documents, identify events with financial impact, and determine which accounts are affected.

**Arguments.** `$ARGUMENTS` may contain the project name and optional flags. Take the first token as `<project>` and treat `--skip-checks` as a flag; never include flags in file paths. All paths below use `<project>`. If `--skip-checks` is present, skip the prerequisite check and, **before writing any artifact**, append one line to `.singularskills/log.jsonl`: `{"ts":"<ISO timestamp>","skill":"accounting-analyze","workflow":"accounting","phase":1,"project":"<project>","event":"skipped","artifact":"01-analyze.md","note":"<reason or \"none given\">"}`.

**Compute with code.** Perform every calculation (totals, balances, ratios, variances, projections) with a script — Bash, Python or a spreadsheet formula written to a file — and include the computation alongside the result. Never do arithmetic mentally.

## Prerequisites

Before you start work, append this line to `.singularskills/log.jsonl` (create the folder and file if missing): `{"ts":"<ISO timestamp>","skill":"accounting-analyze","workflow":"accounting","phase":1,"project":"<project>","event":"started","artifact":"01-analyze.md","note":""}`.

None — this is the first phase.

## Process

1. **Gather source documents:**
   - What type of entity is this? (sole proprietorship, LLC, corporation, nonprofit)
   - What accounting period are we covering?
   - Collect invoices, receipts, bank statements, contracts, and payroll records
   - Identify the chart of accounts in use (or create one)

2. **Classify transactions:**
   - For each document, determine the transaction date and amount
   - Identify which accounts are affected (assets, liabilities, equity, revenue, expenses)
   - Determine whether each account increases or decreases
   - Flag any unusual or complex transactions requiring further review

3. **Assess accounting basis:**
   - Is the entity using cash basis or accrual basis?
   - Are there any special recognition rules (percentage-of-completion, subscription revenue, etc.)?
   - Note any multi-currency or intercompany considerations

4. **Write the artifact** to `.singularskills/accounting/<project>/01-analyze.md` with sections:
   - **Entity Profile** — type, size, industry, accounting basis
   - **Chart of Accounts** — account categories and numbering
   - **Transaction Register** — chronological list of transactions with accounts affected
   - **Flags & Notes** — unusual items, open questions, items needing further documentation

## Output

The analysis written to `.singularskills/accounting/<project>/01-analyze.md`. Present a summary highlighting:
- Number of transactions identified
- Account categories involved
- Any flagged items requiring attention

**Record the run.** After you have written the artifact, append this line to `.singularskills/log.jsonl` (the `started` line of Prerequisites, with `"event":"finished"`): `{"ts":"<ISO timestamp>","skill":"accounting-analyze","workflow":"accounting","phase":1,"project":"<project>","event":"finished","artifact":"01-analyze.md","note":""}`.

Open the artifact with this frontmatter (`agent` is the agent you run in, or `unknown`; `gate` is `none`, as this phase has no gate):

```yaml
---
skill: accounting-analyze
workflow: accounting
phase: 1
project: <project>
started: <ISO timestamp>
finished: <ISO timestamp>
agent: <the agent you run in, or "unknown">
gate: none
---
```

End the artifact with `## Decisions` and `## Open questions`, in this shape:

```markdown
## Decisions
- <what was chosen> — <why> — <what was rejected>

## Open questions
- <what the next phase or a reviewer must settle>
```

End the artifact with this paragraph, verbatim:

> **Not financial or tax advice.** This artifact is generated analysis for review by a qualified accountant or financial professional before any filing, reporting or decision relies on it.